Transforming Pricing Strategies Globally Through Activity Based Costing Mengubah Strategi Penetapan Harga Secara Global Melalui Penetapan Biaya Berdasarkan Aktivitas
- Costing Methods,
- Mami Pia & Cookies,
- Activity Based Costing,
- Production Costs,
- Pricing Strategy
Copyright (c) 2024 Miftakhul Jannah , Nurasik Nurasik
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study evaluates the costing methods of Mami Pia & Cookies, using interviews, observations, and documentation to analyze their production costs. Results show that the company’s current full costing method aligns with accounting theories but is not fully integrated into their pricing strategy, especially for factory overhead. The study recommends adopting Activity Based Costing (ABC) to improve the accuracy of production cost calculations and pricing decisions, leading to more effective financial management and policy-making.
Highlights:
1. Theoretical alignment of costing methods.
2. Incomplete integration with pricing strategies.
3. Recommendation: Adopt Activity Based Costing for accuracy.
Keywords: Costing Methods, Mami Pia & Cookies, Activity Based Costing, Production Costs, Pricing Strategy
Downloads
Metrics
References
- N. Heryana et al., "Pengantar Manajemen Bisnis," CV Rey Media Grafika, 2023.
- N. I. Putri et al., "Pengantar Ekonomi Mikro," Penerbit Widina, 2023.
- D. Sudiantini, P. Hafsari, R. F. Fhauzan, S. V. Kusuma, and S. Deisler, "Peran Manajemen Pemasaran Global dalam Meningkatkan Kepuasan Konsumen," Mufakat J. Ekon. Manaj. dan Akunt., vol. 1, no. 2, pp. 67–77, 2023.
- R. I. Yuniawati et al., "Akuntansi Manajemen," Penerbit Widina, 2023.
- S. Saleh, "Upgrade Kompetensi UMKM dalam Menghitung Harga Pokok Produksi dan Harga Jual Produk di Desa Sindang Kasih Kec. Ranomeeto Barat," J-Abdi J. Pengabdi. Kpd. Masy., vol. 3, no. 1, pp. 123–128, 2023.
- E. M. Pattinaja, M. F. Laitupa, and D. Kriswantini, "Akuntansi Biaya," CV. Azka Pustaka, 2023.
- S. Arikunto, "Dasar-Dasar Evaluasi Pendidikan," Jakarta: Bumi Aksara, 2013.
- C. K. Agatha and M. Mulyadi, "Analisis Sistem Informasi Akuntansi atas Penggajian dan Pengupahan pada PT. Batik Arjuna Cemerlang Sukoharjo," Advance, vol. 5, no. 2, pp. 7–19, 2018.
- M. Gunawan, "Penentuan Harga Jual Perusahaan dengan Metode Full Costing pada PT. Danliris di Sukoharjo," 2009.
- R. Woran et al., "Penentuan Harga Jual Produk dengan Menggunakan Metode Cost Plus Pricing pada UD. Vanela," J. EMBA, vol. 2, no. 2, pp. 1659–1669, 1659.
- R. Woran, V. Ilat, and L. Mawikere, "Penentuan Harga Jual Produk dengan Menggunakan Metode Cost Plus Pricing pada UD. Vanela," J. EMBA J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 2, no. 2, 2014.
- A. M. A. Rini, "Analisis Perhitungan Harga Pokok Produksi pada Perusahaan Percetakan Berbasis Activity Based Costing (Studi Kasus pada Percetakan Setia Kawan)," Universitas 17 Agustus 1945 Surabaya, 2021.
- S. Anggreani and I. G. S. Adnyana, "Penentuan Harga Pokok Produksi dengan Metode Full Costing sebagai Dasar Penetapan Harga Jual pada UKM Tahu AN Anugrah," J. Ilm. Akunt. Kesatuan, vol. 8, no. 1, pp. 9–16, 2020, doi: 10.37641/jiakes.v8i1.290.
- K. Salman, "Akuntansi Biaya, Cetakan Pertama," Jakarta Akad. Permarta, 2013.
- N. H. Samsul, "Penentuan Harga Jual Perusahaan dengan Metode Full Costing pada PT. Danliris di Sukoharjo," J. EMBA, vol. 1, no. 3, pp. 366–373, ISSN 2303-1174, 2013.
- M. Maghfirah et al., "Analisis Harga Pokok Produksi dalam Penetapan Analysis of Production Cost in Decision Making of," vol. 1, no. 2, pp. 1–15, 2014.